https://www.taxtmi.com/highlights?id=72821 Penalty u/s 271E - period of limitation as prescribed u/s 275 (1)(c) - The appellant/revenue, as noticed above, cannot extend the period of limitation by deciding at its whim and fancy when the notice has to be issued. The notice u/s 274 should have been issued before the period of limitation, as discussed above. - HC en-us Tue, 31 Oct 2023 09:55:34 +0530 Tue, 31 Oct 2023 09:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72821 Penalty u/s 271E - period of limitation as prescribed u/s 275 (1)(c) - The appellant/revenue, as noticed above, cannot extend the period of limitation by deciding at its whim and fancy when the notice has to be issued. The notice u/s 274 should have been issued before the period of limitation, as discussed above. - HC Highlights Income Tax Tue, 31 Oct 2023 09:55:34 +0530 https://www.taxtmi.com/highlights?id=72821